New Delhi, dated 1st March, 2000
11 Phalguna,1921 (Saka)

Notification No. 6/2000-Central Excise

as amended by No.21/2000 dated 2-3-2000.,No.22/2000 dated 6-3-2000.,No.29/2000. dated 31-3-2000.,No 36/2000 dated 4-5-2000, No 38/2000 dated 12-5-2000, No. 50/2000-CE., dated 29-9-2000 and Notification No. 51/ 2000-Central Excise, dated 9-10-2000.

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below or specified in column (3) of the said Table read with the concerned List appended hereto, as the case may be, and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table, –

from so much of the duty of excise specified thereon under the First Schedule to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; and

from so much of the Special duty of excise leviable there on under the Second Schedule to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column(5) of the said Table, subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (6) of the said Table. Provided that in respect of S. No. 65 of the said Table, nothing contained in this notification shall apply on or after the first day of April, 2000. Explanation.– For the purposes of this notification, the rates specified in columns (4) and (5) of the said Table are ad valorem rates, unless otherwise specified.

Table

S. No. 

Chapter or heading no. or sub-heading No. 

Description or goods

Rate under The First Schedule

Rate under The Second Schedule

Condition No.

(1) (2)

(3)

(4) (5) (6)
1. 09.02 Green Tea Nil
1A 1103.00 Tapioca starch Nil
2. 13 Lac Nil
3.

13

Vegetable saps and extracts, used within the factory of their production for the manufacture of medicaments which are exclusively used in Ayurvedic, Unani or Siddha Systems Nil
3A 1301.10 Compounded Asafoetida ,commonly known as heeng Nil
4.

1703.90

All goods, for use in the manufacture of goods other than alcohol Nil
5. 1901.19 Food preparations intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State government Nil 1
5A 1905.11 Biscuits put up in retail packs of weight not exceeding 100 gms. and the retail sale price of each such pack not exceeding Rupees Five
Explanation.- For the purposes of this entry,
“retail sale price” means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisements, delivery, packing, forwarding and the like, as the case may be, and me price is the sole consideration for such sale.
Fifty per cent of the duty of excise specified in the First Schedule
6.

21.06

All goods containing not more than 10% betel nut by weight and not containing tobacco in any proportion :
Provided that -1. no other goods falling under heading No. 21.06 are manufactured in the same factory, and2. the goods do not bear a brand name which is used for any other goods falling under heading No. 21.06
16% Nil
7. 21.08.10 Preparations of a kind used in the manufacture of aerated waters. if supplied directly to a
bottling plant (other than vending machines)
Nil
8. 2108.99 Sweetmeats (known as “misthans” or “mithai” or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, and papad Nil
9 2201.20 or 2202.20 Aerated waters prepared and dispensed by vending machines

Nil

Nil

10 24.04 Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whose behalf no biris are sold under a brand name (as defined in Note 1 to Chapter 24), in respect of first clearances by or on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year

Nil

11 2404.99 Tobacco, used for smoking through “hookah” or “chilam”, commonly known as “hookah” tobacco or “gudaku”

Nil

Nil

12 2502.29 All goods manufactured in, – (I) factory using vertical shaft kiln, with installed capacity not exceeding 300 tonnes per day or 99,000 tonnes per annum and total clearances of cement produced by the factory, in a financial year, shall not exceed 1,09,500 tonnes;(II) factory using rotary kiln, with installed capacity not exceeding 900 tonnes per day or 2,97,000 tonnes per annum and the total clearances of the cement produced by the factory, in a financial year, shall not exceed 3,00,000 tonnes

Rs. 200 per tonne

3

12A 2504.21 or 2504.31 Marble slabs and tiles cut or sawn in India: in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and where the electromotive force exceeds ten horse power Rs. 30 per square metre
13 26.01 to 26.17 Ores

Nil

14 27 Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia

Nil

4 and 5

15 27 Naphtha used in a fertiliser plant during shutdown and start-up periods

Nil

4 and 5

16 27 Naphtha and Natural Gasoline Liquid intended for use- (i) within the Heavy Water Plant at Baroda or Tuticorin for the manufacture of Synthesis gas or ammonia or both which are to be utilised in the manufacture of Heavy Water in such plants(ii) by M/s. Gujarat State Fertilizer Corporation, Baroda or M/s. Southern Petro Chemicals Industrial Corporation, Tuticorin, for manufacture of synthesis gas or ammonia or both and if the synthesis gas or ammonia or both so manufactured is supplied respectively to the Heavy Water Plants at Baroda or Tutocorin for the manufacture of Heavy Water in such plants

Nil

4 and 5

17 27 Furnace oil intended for use as feedstock in the manufacture of fertilisers

Nil

4 and 5

18 27 Bio-gas

Nil

19 27 Lean gas obtained from natural gas

Nil

20 27 Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of First Schedule, intended for use as fuel for the generation of electrical energy by electricity undertakings owned or controlled by the Central Government or any State Government or any State Electricity Board or any local authority or a person licenced under Part II of the Indian Electricity Act, 1910 (9 of 1910) to supply electrical energy or a person who has obtained sanction under section 28 of the said Electricity Act, to engage in the business of supplying electrical energy not for sale but produce it for their own consumption or for supply to their own undertakings.

Nil

4 and 5

21 27 Residues of petroleum oils or of oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No. 27.13 of First Schedule, intended for use as feedstock in the manufacture of fertilisers

Nil

4 and 5

22 27.10 Kerosene received by the factory from the refinery intended for use in the manufacture of linear alkyl benzene or heavy alkylate and returned by the factory to the refinery from where such kerosene is received, or to a warehouse of such refinery.
Explanation – For the purposes of the exemption-

    the quantity of kerosene consumed in the manufacture of linear alkyl benzene or heavy alkylate shall be calculated by subtracting from the quantity of kerosene received by the factory manufacturing linear alkyl benzene or heavy alkylate, the quantity of mineral oil, falling under heading No. 27.10 of the said Schedule generated in such manufacture and returned by the factory to a refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944 or a warehouse, as the case may be;

“warehouse” means a warehouse approved under rule 140 of the Central Excise Rules, 1944.

Nil

6

23 27.11 Liquefied Petroleum Gases (LPG) received by the factory from the refinery intended for use in the manufacture of Propylene or Di-butyl Para Cresol (DBPC) and returned by the factory to the refinery from where such Liquefied Petroleum Gases (LPG) were received.Explanation.- For the purposes of the exemption, the amount of Liquefied Petroleum Gases consumed in the manufacture of propylene shall be calculated by subtracting from the quantity of Liquefied Petroleum Gases received by the factory manufacturing propylene the quantity of Liquefied Petroleum Gases returned by the factory to the refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules, 1944, from which such Liquefied Petroleum Gases were received.

Nil

24 27.11 Liquefied Petroleum Gases and other gaseous hydrocarbons other than natural gas, ethylene, propylene, butylene and butadene

50% of the duty of excise specified in First Schedule

25 27.11 Petroleum gases and other gaseous hydrocarbons received by the factory from the refinery intended for use in the manufacture of Polyisobutylene or Methyl Ethyl Ketone (MEK) and returned by the factory to the refinery from where such Petroleum gases and other gaseous hydrocarbons are receivedExplanation. – For the purposes of this exemption, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the factory manufacturing polyisobutylene the quantity of the said gases returned by the factory to the refinery, declared as such under sub-rule (2) of rule 140 of the Central Excise Rules/ 1944, which supplied the said gases.

Nil

26 27 or 28 Synthesis gas, if used in the manufacture of Heavy Water

Nil

27 27 Kerosene, that is to say, any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of 18 mm or more (determined in the apparatus known as smoke point lamp in the manner included in the Bureau of Indian Standards Specification ISI: 1448 (P.31) -1968 as in force for the time being) and is ordinarily used as an illuminant in oil burning lamps.

50% of the duty of excise specified in First Schedule

27A 27.10 Motor spirit commonly known as petrol Nil
27B 27.10 High Speed Diesel Oil Seventy five per cent of the duty of excise specified in the First Schedule
28 28 Sulphuric acid, oleum, oxygen and ammonia used in the manufacture of fertilisers

Nil

5

29 28 Steam

Nil

30 15 Sulphuric acid used in a fertiliser plant for demineralisation of water

Nil

31 28 Ammonia used in a fertilizer plant in refrigeration and purification processs

Nil

32 2808.10 or 2809.00 All goods used in the manufacture of fertilisers

Nil

5

33 28 Ammonium chloride and manganese sulphate intended for use -(a) as fertilisers; or (b) in the manufacture of fertilisers, whether directly or through the stage of an intermediate product. Explanation. – For the purposes of this exemption, “fertilisers” shall have the meaning assigned to it under the Fertiliser (Control) Order, 1985.

Nil

34 28 Gold potassium cyanide, manufactured from gold and used in the electronics industry

16% of the value of such gold potassium cyanide excluding the value of gold used in the manufacture of such goods

35 28 Potassium Iodate

Nil

36 28 or 38 The following goods -(a) Supported catalysts of any of the following metals, namely :-(i) Gold(ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium; (b) compounds of the following metals, for making such catalysts and manufactured out of used or spent catalysts of such metals or metals recovered from old or used articles, or both, namely :-(i) Gold (ii) Silver (iii) Platinum (iv) Palladium (v) Rhodium (vi) Iridium (vii) Osmium (viii) Ruthenium.

16% of the value of material, if any, added and the amount charged for such manufacture

36A 28 or 38 silicon, in all forms Nil
37 28 or 29 All chemicals used in manufacture of centchroman

Nil

38 28, 29 or 30 Anaesthetics

Nil

39 28 Gold potassium cyanide solution used within the factory of production for manufacture of zari

Nil

40 28 or 29 The bulk drugs specified in List 1Explanation.- For the purposes of this notification, the expression “bulk drugs” means any pharmaceutical, chemical, biological or plant product including its salts, esters, stereo-isomers and derivatives, conforming to pharmacopoeial or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation.

Nil

41 30 Formulations manufactured from the bulk drugs specified in List l. Explanation.- For the purposes of this -notification, the expression “formulation” means medicaments processed out of or containing one or more bulk drugs, with or without the use of any pharmaceutical aids (such as diluent, disintegrating agents, moistening agent, lubricant, buffering agent, stabiliser or preserver) which are therapeutically inert and do not interfere with therapeutical or prophylactic activity of the drugs, for internal or external use, or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals, but shall not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 do not apply.

Nil

42 28 or 29 The goods specified in List 2, used for the manufacture of bulk drugs as specified in List 1

Nil

5

43 29 2-Cyanopyrazine

Nil

44 29 Bulk drugs, namely :-

1. Insulin

2. Zidovudine

Nil

45 30 Insulin and Zidovudine

Nil

46 30 Desferrioxamine injection

Nil

47 30 Deferiprone

Nil

47A 30 Intravenous fluids Nil
48 31 All goods, other than those which are clearly not to be used-(a) as fertilisers; or
(b) in the manufacture of other fertilisers, whether directly or through the stage of an intermediate product.

Nil

49 32 Nitrocellulose lacquers produced in Ordnance factories belonging to the Central Government and intended for consumption for defence purposes or for supply to Central Government Departments.

Nil

50 32.04 or 38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs, printing paste and other products and preparations of any kind used in the same factory for the manufacture of textiles and textile articles.

Nil

51 33.06 Tooth Powder

Nil

52 33 Henna powder, not mixed with any other ingredient

Nil

Nil

53 33 Shikakai Powder, not mixed with any other ingredient

Nil

54 3401.11, 3401.12, or 3401.19 Soap, if manufactured under a scheme for the sale of Janata soap

Nil

7

55 3401.11 All goods

50% of the duty of excise specified in the first schedule

56 36.05 Matches, in or in relation to the manufacture of which any one or more of the following mechanical processes is ordinarily carried on with the aid of power, namely :-(i) the process of giving -(a) the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or (b) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper; (ii) frame filling; (iii) dipping of splints in the composition for match heads; (iv) filling of boxes with matches; (v) pasting of labels on match boxes or veneers or cardboards; (vi) affixing of the central excise stamps; and (vii) packaging, and cleared for home consumption by the manufacturer and if such matches are –
(1) packed in boxes or packs of not exceeding 40 matches each Re. 1.00 per hundred boxes / packs 8
(2) packed in boxes of 50 matches each Re. 1.25 per hundred boxes 8
(3) packed in boxes of 300 matches each Rs. 7.50 per hundred boxes 8
57 36.05 Matches, in or in relation to the manufacture of which  none of the following mechanical processes is ordinarily carried on with the aid of power, namely :-(i) the process of giving –

1. the cardboard flats or strips, the configuration of a match box including the outer slide or the inner slide, or

2. the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper; (ii) frame filling; (iii) dipping of splints in the composition for match heads; (iv) filling of boxes with matches; (v) pasting of labels on match boxes or veneers or cardboards; (vi) affixing of the central excise stamps; and (vii) packaging, and cleared for home consumption by the manufacturer and if such matches are –

(1) packed in boxes/packs of not exceeding 40 matches each Re. 0.70 per hundred boxes / packs

     –

   8
(2) packed in boxes of 50 matches each Re. 0.85 per hundred boxes

      –

8

(3) packed in boxes of 300 matches each Rs. 5.10 per hundred boxes     –   8
58 36.05 Matches, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power and when such matches are –

(1) packed in boxes/packs of not exceeding 40 matches each Re. 0.20 per hundred boxes / packs 9
(2) packed in boxes of 50 matches each Re. 0.25 per hundred boxes 9
(3) packed in boxes of 300 matches each Rs. 1.50 per hundred boxes / packs 9
59 36.05 Matches, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and cleared for home consumption by a manufacturer packed in –

4

(1) boxes or packs of not exceeding 40 matches each Rs. 1.92 per hundred boxes / packs
(2) boxes of 50 matches each Rs. 2.40 per hundred boxes
(3) boxes of 300 matches each Rs. 14.40 per hundred boxes
60 38 Concrete mix manufactured at the site of construction for use in construction work at such site

Nil

61 38.22 Chemical reagents

Nil

10

62 39 Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent by weight of jute

Nil

63 39.01 to 39.14 Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapters 39, 54, 55, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95, and 96

Nil

64 39.20 Strips and tapes of polypropylene used in the factory of its production in the manufacture of polypropylene ropes

Nil

65 39.23, 39.24 or 39.26 All goods other than, –
(i) goods of polyurethanes;
(ii) insulated ware;
(iii) bags or sacks made out of fabrics (whether or not coated, covered or laminated with any other material) woven from strips or tapes of plastics; and fabrics for making such bags or sacks; and
(iv) crates, –
11
(a) on aggregate value of clearances upto Rs. 100 lakhs, in a financial year; Nil
(b) on aggregate value of clearances exceeding Rs. 100 lakhs, in a financial year;Explanation. – Any clearances for exports or any clearances of goods exempted from duty or chargeable to “Nil” rate of duty shall not be included in computing the aggregate value of clearances. 50% of the duty specified in the First Schedule read with notification No. 7/2000 – Central Excise dated 1.3.2000
66 39.04 Plastic material commonly known as polyvinyl chloride compounds (PVC compounds), used in the factory of its production for the manufacture of goods which are exempt from the whole of the duty of excise leviable thereon or are chargeable to “Nil” rate of duty

Nil

67 39.17 Lay flat tubing

Nil

68 39.03 Unexpanded polystyrene beads purchased by the Malaria Research Centre

Nil

12

69 39 or 40 Nipples for feeding bottles

Nil

70 4011.90 or 4013.90 (a) Tyres of a kind used on animal drawn vehicles or handcarts of size 5.00-19-6PR, 6.00-19-8PR, 7.00-19-10PR, 8.00-19-10PR or 6.00-20-8PR and inner tubes for such tyres used on animal drawn vehicles or handcarfts.

Nil

Nil

13

(b) Tyres of a kind used on animal drawn vehicles or handcarts of size 3.50-8 and inner tubes for such tyres used on animal drawn vehicles or handcarts Nil 13
71 40.11, 40.12 or 40.13 Tyres, flaps and tubes used in the manufacture of – (a) power tillers of heading No. 84.32 of the First Schedule;(b) two-wheeled or three-wheeled motor vehicles specially designed for use by handicapped persons

Nil

Nil

5

72 4011.90, 4012.11, 4012.19, 4012.90 or 4013.90 Tyres, flaps and tubes used in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.25, 84.29 and 84.30 and motor vehicles

Nil

5

72A 4012.11,4012.19 or 4013.90 Tubes and flaps supplied to a manufacturer of tyer for further supply for use in the manufacture of machinery falling under heading Nos. 84.26,84.27,84.28,84.29,and 84.30 , and motor vehicles Nil 5
73 40 Surgical rubber gloves or medical examination rubber gloves

Nil

74 44.06 or 44.07 100% wood free plain or pre-laminated particle or fibreboard, made from sugarcane bagasse or other agro-waste

Nil

75 48 Paper splints for matches, whether or not waxed; Asphaltic roofing sheets

Nil

76 48 Corrugated paper or paperboard or converted types of paper or paperboard

Nil

14

77 48 Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags.

Nil

15

78 48.02 (a) Security paper (cylinder mould vat made), manufactured by the Security Paper Mill, Hoshangabad, and supplied to the Bank Note Press,  Dewas, the Currency Note Press, Nashik, the India Security Press, Nashik, the Security Printing Press, Hyderabad, Bharatiya Reserve Bank Note Mudran Limited, Mysore, or the Bharatiya Reserve Bank Note Mudran Limited, Salbony

Nil

(b) Intermediate products arising during the course of manufacture of the security paper, and used within the factory of its production for pulping Nil
79 5105.10 Carded wool used captively in the manufacture of yarn of wool

Nil

80 5105.10 Carded wool, popularly known as “lefa” intended for making hand spun yarn of upto 10 counts

Nil

81 5105.10 Carded wool, other than “lefa” 50% of the duty of excise specified in the First Schedule
82 5105.21 or 5105.29 All goods 50% of the duty of excise specified in the First Schedule
83 5106.11, 5106.12 or 5106.13 Yarn of carded wool 50% of the duty of excise specified in the First Schedule
84 5107.11 or 5107.12 Yarn of combed wool 50% of the duty of excise specified in the First Schedule
85 51.06 or 51.07 Yarn of wool purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account Nil 16
86 51.06 Yarn of wool of counts upto 10 in plain (straight) reel hanks, whether single or multiple (folded) and intended for manufacturing carpets Nil
87 5, 52, 53, 54 or 53 Fabrics woven on handlooms and processed, by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved, in either case, by the Government of India on the recommendation of the Development Commissioner of Handlooms, or by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission for the purpose of processing such fabrics. Nil
88 5110.10 or 5111.10 Woven fabrics of wool, if no credit under rule 57 AB or rule 57AK of the Central Excise Rules, 1944, has been availed. Nil
89 51.10 or 51.11 Fabrics woven on handlooms, namely :-(a) certified as “khadi” by the Khadi and Village Industries Commission; or(b) processed without the aid of power or steam;

(c) processed with the aid of power by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms; or

(d) processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms. Explanation. – In this entry, for the purposes of the fabrics woven on handlooms, “independent processor” means a manufacturer who is engaged exclusively in the processing of fabrics with the aid of power and who has no proprietary interest in any factory engaged in the spinning of yarn of wool or weaving of woollen fabrics.

Nil
90 51.10 or 51.11 Fabrics of wool, woven on looms other than handlooms and subjected to any process, not containing any worsted yarn or made of shoddy yarn or melton cloth (made of shoddy yarn), where the value of such fabrics does not exceed Rs. 150 per square metre. Nil
91 51.10 or 51.11 Woven fabrics of wool when subjected to any one or more of the following processes, namely:-
(a) Calendering with plain rollers;
(b) Blowing (steam pressing).
Nil 17
92 5204.10 Cotton sewing thread, not containing synthetic staple fibres 50% of the duty of excise specified in the First Schedule
93 5205.11, 5205.19, 5206.11 or 5206.12 Cotton yarn, not containing synthetic staple fibres -(i) supplied in plain (straight) reel hanks; or(ii) sent outside the factory of production for conversion into hank yam in plain (straight) reel hanks under rule 96E of the Central Excise Rules, 1944; or (iii) used captively in the factory of production for conversion into hank yarn in plain (straight) reel hanks Nil
94 5205.11, 5205.19, 5206.11 or 5206.12 The following goods purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely :-(a) Cotton yarn (not containing synthetic staple fibres), supplied in cross reel hanks; or
(b) Cotton yarn, containing polyester staple fibre and not containing any other textile material, in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content.

Nil

16

95 5205.11, 5205.19, 5206.11 or 5206.12 Cotton yarn, not containing synthetic staple fibres

50% of the duty of excise specified in the First Schedule

96 52.05 or 52.06 Cotton yarn (not containing synthetic staple fibre), wound on cones on doubling machine and produced out of cotton yarn, in plain (straight) reel hanks, on which the appropriate duty of excise has already been paid and meant for conversion into two fold yarn and then reeling into plain (straight) reel hanks

Nil

97 5207.10, 5208.10 or 5209.10 Woven fabrics of cotton, other than those manufactured in a factory belonging to a multi-locational composite mill and supplied for processing to another factory owned by the same multi-locational composite mill.Explanation – For the purposes of this entry, multi-locational composite mill means a public limited company which is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company.

Nil

98 5207.10, 5208.10 or 5209.10 Woven fabrics of cotton manufactured in a factory belonging to a multi-locational composite mill and supplied for processing to another factory owned by the same multi-locational composite mill.Explanation – For the purposes of this entry, multi-locational composite mill means a public limited company which is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company.

Fifty per cent of the duty of excise specified in the First Schedule

99 52, 54, or 55 Pleated or embossed fabrics manufactured out of processed fabrics on which the appropriate duty of excise has already been paid

Nil

100 52.07, 52.08 or 52.09 Cotton fabrics intended for use in the manufacture of cotton absorbent lint

Nil

101 52.07, 52.08 or 52.09 Khadi, that is to say, any cloth woven on a handloom in India either wholly from cotton yarn or in admixture with silk or woollen yarn, handspun in India and certified as Khadi by an officer duly authorised in this behalf by the Khadi and Village Industries Commission

Nil

102 52.07, 52.08 or 52.09 Poly Vastra, that is to say, any cloth, containing cotton and polyester, woven on handloom from yarns handspun in India and certified as Poly Vastra by an officer duly authorised “in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra

Nil

103 52.07, 52.08 or 52.09 Cotton fabrics processed without the aid of power or steamExplanation. – For the purposes of this exemption, cotton fabrics subjected to any one or more of the following processes with the aid of power, shall be deemed to have been processed without aid of power or steam, namely :-(a) lifting to overhead tanks or emptying in underground tanks or handling of chemicals such as acids, chlorine, caustic soda, (b) mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsion etc., by stirrer, or (c) colour fixation by passing steam or applying sodium silicate

Nil

104 52.07, 52.08 or 52.09 Cotton fabrics woven on handlooms and processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms

Nil

105 52.07, 52.08 or 52.09 Woven fabrics of cotton when subjected to any one or more of the following processes, namely :-(1) Calendering (other than calendering with grooved rollers); (2) Flanellete raising; (3) Stentering; (4) Damping on grey and bleached sorts; (5) Back filling on grey and bleached sorts; (6) Singeing, that is to say, burning away of knots and loose ends in the fabrics; (7) Scouring, that is to say, removing yarn size and natural oil found in cotton; (8) Cropping or butta cutting; (9) Curing or heat setting; (10) Padding, that is to say, applying starch or fatty material on one or both sides of the fabric; (11) Expanding; or (12) Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically squeezing out water from the fabric.Explanation I. – For the purposes of the woven fabrics of cotton, “calendaring” shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment.

Explanation II. – The exemption to the woven fabrics of cotton shall not apply to fabrics commonly known as “denim fabrics” or fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yams of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

Nil

17

106 53.10, 5702.12, 5703.20, 58.01, 58.02, 58.06, 6305.10 Goods of Jute

Nil

107 56.02 Jute felt

Nil

108 53.04, 53.05 or 53.08 Sisal and manila fibre and yarn thereof, in relation to manufacture of which no process is ordinarily carried on with the aid of power

Nil

109 5309.10 or 5311.10 The following goods, if no credit under rule 57AB or rule 57AK of the Central Excise Rules, 1944 has been availed, namely :
(a) Woven fabrics of flax;
(b) Woven fabrics of ramie

Nil

110 5306.11, 5306.19 or 5308.14 The following goods, namely :-
(a) Flax yarn containing 85% or more by weight of flax;
(b) Ramie yarn containing 85% or more by weight of ramie

50% of the duty of excise specified in the First Schedule

111 5402.10 5402.41, 5402.49, 5402.51, 5402.59, 5402.61 or 5402.69 Nylon filament yarn or polypropylene multifilament yarn of 210 deniers with tolerance of 6 per cent.

Nil

112 5404.10 Nylon monofilament yarn or of denierage 210,330,420,630,840,1050,1260 or 1680 with tolerance of 4 per cent.

Nil

113 54.02 Polyester filament yarn (other than textured) of denierage above 750 and of tenacity exceeding 6.5 grams per denier

16%

Nil

114 54.02 Texturised yarn (including draw twisted and draw wound yarn) of polyesters manufactured by an independent texturiser who does not have the facilities in his factory (including plant and equipment) for producing partially oriented yarn (POY) of polyesters falling under sub-heading No. 5402.42

Rs. 2.50 per kg.

Nil

17A

115 5402.32 or 5402.52 Twisted polyester filament yam manufactured out of textured or draw-twisted polyester filament yarn falling within Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, special duty of excise under the Second Schedule to the Central Excise Tariff Act or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid

Nil

Nil

116 5402.31 or 5402.51 Twisted nylon filament yarn manufactured out of nylon filament yarn including crimped or textured nylon filament yarn falling within Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid

Nil

117 5403.20 or 5403.32 Twisted viscose filament yarn manufactured out of viscose filament yarn including textured viscose filament yarn falling within Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid

Nil

118 5402.39 or 5402.59 Twisted polypropylene filament yarn manufactured out of polypropylene filament yarn on which appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975, has already been paid

Nil

119 5404.10 Monofilament of high density polyethylene or polypropylene, if no credit under rule 57AB or rule 57AK of the Central Excise Rules, 1944 has been availed

Nil

120 5404.20, 5403.31, 5403.32 or 5403.41 Viscose filament yarn purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account

50% of the duty of excise specified in the First Schedule

16

121 5406.21, 5406.22, 5406.23 or 5406.29 Fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content and processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms

Nil

122 5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22,
5407.23 or 5407.29
Woven fabrics (excluding fabrics of polyester filament yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre or filament yarn or both is less than 70% by weight of the total fibre content), processed without the aid of power or steam, but with or without the use of machines

Nil

123 5406.21, 5406.22, 5406.23, 5406.29, 5407.21, 5407.22,
5407.23 or 5407.29
Fabrics, woven on handlooms and,-(a) processed without the aid of power or steam; or (b) processed with the aid of power or steam by a factory owned by a registered handloom co-operative society or any organisation set up or approved by Government for the purpose of development of handlooms.

Nil

124 5406.10 or 5407.10 Woven fabrics, other than those manufactured in a factory belonging to multi-locational composite mill and supplied for processing to another factory owned by the same multi-locational composite mill.Explanation. – For the purposes of this entry, multi-locational composite mill means a public limited company which is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company.

Nil

125 5406.10 or 5407.10 Woven fabrics manufactured in a factory belonging to multi-locational composite mill and supplied for processing to another factory owned by the same multi-locational composite mill.Explanation.-for the purposes of this entry, multi-locational composite mill means a public limited company which is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company.

50% of the duty of excise specified in the First Schedule

126 5501.20 Polyester tow consumed within the factory of production in the manufacture of polyester staple fibre

Nil

127 55.10 Yarn of artificial staple fibre in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power

Nil

128 55.10 Yarn of artificial staple fibre (not containing synthetic staple fibres) –
a) supplied in plain (straight) reel hanks;
or
(b) used captively in the factory of production for conversion into hank yarn in plain (straight) reel hanks

Nil

129 55.09 or 55.10 The following goods if purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account, namely :-
(a) yarn of counts not exceeding 25 of artificial staple fibre, not containing synthetic staple fibres and supplied in cross reel hanks;(b) yarn of polyester staple fibre containing cotton (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content;(c) yarn of polyester staple fibre containing cotton, ramie or artificial staple fibre or any one or more of these fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is less than 70 per cent. by weight of the total fibre content; or(d) yarn of artificial staple fibre containing polyester staple fibres (not containing any other textile material) and in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content and in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power.

Nil

16

130 51.06, 51.07, 5205.19, 5206.12, 5402.61, 5402.62, 5402.69, 5403.41, 5403.42, 5403.49, 5509.19, 5509.22, 5509.32, 5509.42, 5509.50, 5509.60, 5509.90, 5510.12 or 5510.90 Multiple (folded) or cabled yarn manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Nil

Nil

18

131 51.06,  51.07, 5205.11, 5205.19, 5206.11 or 5206.12 Dyed, printed, bleached or mercerised yarn (other than yarn containing synthetic or artificial staple fibres), whether single, multiple (Folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Nil

19

132 51.06,  51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 or 5510.90 Dyed, printed, bleached or mercerised yarn, whether single, multiple (folded) or cabled manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Nil

20

133 51.06,  51.07, 5205.11, 5205.19, 5206.11, 5206.12, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60 5509.90, 5510.11, 5510.12 or 5510.90 Dyed, printed, bleached or mercerised yarn (containing synthetic or artificial staple fibres), whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Rs. 2.50 per kg.

21

134 5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61,
5402.62, 5402.69, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39 5403.41, 5403.42 or 5403.49
Dyed, printed, bleached or mercerised yarn, whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single yarn

Rs. 9 per kg.

Nil

22

135 5402.31, 5402.32, 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 or 5403.49 Dyed, printed, bleached or mercerised yarns, whether single, multiple (folded) or cabled, manufactured in a factory which does not have the facilities (including plant and equipment) for producing single or draw twisted or texturised yarn

Nil

Nil

23

136 55.10 Cellulosic spun yarn (not containing synthetic staple fibre) produced out of cellulosic spun yarn (not containing synthetic staple fibre) in plain (straight) reel hanks, on which the appropriate duty of excise has already been paid, wound on cones on doubling machine and meant for conversion into two fold yarn and then reeling into plain (straight) reel hanks

Nil

137 52.05, 52.06, 54.02, 54.03, 55.09 or 55.10 Yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes, with or without the aid of power and produced out of yarn falling within Chapter 52, 54, or 55 of the First Schedule, on which the appropriate duty of excise under the First Schedule, special duty of excise under the Second Schedule to the Central Excise Tariff Act or as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975, has already been paid

Nil

Nil

138 52, 54 or 55 Yarn consumed within the factory of production in the manufacture of multiple (folded) or cabled yarn, whether or not dyed, printed, bleached or mercerised, and such multiple (folded) or cabled yarn is purchased by a registered Apex Handloom Co-operative Society, the National Handloom Development Corporation or a State Government Handloom Development Corporation, and the payment for which is made by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account.

Nil

Nil

139 55.11,  55.12,   55.13 or 55.14 Fabrics of man-made staple fibres woven on looms other than handlooms and processed without the aid of power or steam, with or without the use of machines, other than the following, namely:-(a) Fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; and (b) Fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.

Nil

140 55.11,  55.12,   55.13 or 55.14 Fabrics of man made staple fibres woven on handlooms and processed without the aid of power or steam, or fabrics of man made staple fibres woven on handlooms processed with the aid of power or steam by a factory owned by a State Government Handloom Development Corporation or an Apex Handloom Co-operative Society approved by Government of India for the development of Handlooms, other than the following, namely :-(a) fabrics containing only polyester and cotton in which the proportion of polyester staple fibre is less than 70% by weight of total fibre content; and

(b) fabrics containing only polyester staple fibre and any one or more of the following fibres, namely, cotton, ramie and artificial fibre in which the proportion of polyester staple fibre is more than 40% but less than 70% by weight of total fibre content.

Nil

141 55 Poly Vastra, that is to say, any cloth, containing cotton and polyester, woven on handloom from yarns hand spun in India and certified as Poly Vastra by an officer duly authorised in this behalf by the Khadi and Village Industries Commission and processed by a factory owned by the Khadi and Village Industries Commission or any organization approved by the Khadi and Village Industries Commission for the purpose of processing of Poly Vastra

Nil

142 55 Synthetic fabrics consumed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the First Schedule provided that such fabrics are manufactured out of shoddy yarn and in respect of such blankets exemption from the whole of the duty of excise leviable thereon, is not availed of

Nil

143 55 Synthetic fabrics processed within the factory in which it is produced for the manufacture of shoddy blankets falling within Chapter 63 of the First Schedule provided that such fabrics are manufactured out of shoddy yarn and the value of synthetic shoddy blankets manufactured out of such fabrics does not exceed one hundred and fifty rupees per square metre and the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed if the said fabrics are processed elsewhere than in the factory of production.

Nil

144 54 or 55 Woven fabrics of man made fibres subjected to any one or more of the following processes, namely :-(1) Calendering with plain rollers;
(2) Singeing, that is to say, burning away of knots and loose ends in the fabrics;
(3) Padding, that is to say, application of natural starch to one or both sides of the fabrics;
(4) Back filling, that is to say, application of starch to one side of the fabrics;
(5) Cropping, that is to say, cutting away mechanically of loose ends from the fabrics;
(6) Hydro-extraction, that is to say, mechanically extracting, or mechanically squeezing out water from the fabric; or
(7) The process of blowing (steam pressing) carried on woven fabrics of acrylic fibre.

Nil

145 5511.10, 5512.10, 5513.10 or 5514.10 Unprocessed fabrics of synthetic or artificial staple fibres, other than those manufactured in a factory belonging to multi-locational composite mill and supplied for processing to another factory owned by the same multi-locational composite mill.Explanation. – For the purposes of this entry, multi-locational composite mill means a public limited company which is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company.

Nil

146 5511.10, 5512.10, 5513.10 or 5514.10 Unprocessed fabrics of synthetic or artificial staple fibres manufactured in a factory belonging to multi-locational composite mill and supplied for processing to another factory owned by the same multi-locational composite mill Explanation. – For the purposes of this entry, multi-locational composite mill means a public limited company which is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics in one or more factories, owned by the same public limited company.

50% of the duty of excise specified in the First Schedule

147 52, 54 or 55 Fabrics of cotton or man made fibres woven in a prison and subjected to further process outside the prison by an independent processor or a composite mill.

Nil

24

148 55.09 or 55.10 Yarn of shoddy upto 10 counts, if made out of used or new rags

50% of the duty of excise specified in the First Schedule

149 56.05 Metallic Yarn (imitation zari)

Nil

150 56.07 or 56.09 All goods made without the aid of power

Nil

151 56.07 All goods (other than dipped cords falling under sub-heading 5607.90 of the First Schedule) made from yarn, monofilament, tapes or strips on which the appropriate duty of excise leviable under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act or, as the case may be, the additional duty leviable under section 3 of the Customs Tariff Act, 1975, has already been paid

Nil

152 53 or 56 Sisal and manila twist yarn, thread, ropes and twine, all sorts, if consumed within the factory in which it is produced for the manufacture of sisal and manila products falling under Chapter 53, 56, 57 or 63 of the First Schedule.

Nil

153 5801.11, 5801.91, 5802.41, 5802.51, 5804.19, 5806.10 or 5806.39 Fabrics not subjected to any process, of wool or of fine animal hair or of other textile material (other than cotton or man made fibre or jute) if no credit under rule 57AB or rule 57AK of the Central Excise Rules, 1944 has been availed

Nil

154 5806.31 or 5806.32 Narrow woven fabrics of cotton or man-made fibres

Nil

155 58.01, 58.02 or 58.06 All goods in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power or steam.

Nil

156 58.05 Embroidery, other than those not subjected to any process

Nil

157 5806.39 The following goods, namely :-(a) Hair belting of wool; (b) Strips of jute made from fabrics on which the appropriate duty of excise under the First Schedule has already been paid and intended for supply to the Indian Army.

Nil

158 59.03 Fabrics of jute, impregnated, coated, covered or laminated with plastics, if appropriate duty of excise has already been paid on such base fabrics of jute

Nil

159 5906.99 Rubberised textile fabrics, if no credit under rule 57AB or rule 57AK of the Central Excise Rules, 1944 has been availed

Nil

159A 5908.00 Tubular knitted gas mantle fabric, whether or not impregnated, for use in incandescent gas mantles Nil 4
160 59.10 Unprocessed cotton belting, woven

Nil

161 59 Printing frames intended for use either within the factory of production or in any other factory of the same manufacturer, in printing of textile fabrics and in respect of use in the said other factory, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed

Nil

162 60.01 or 60.02 Knitted or crocheted fabrics processed without the aid of power or steam

Nil

163 6001.11, 6001.21, 6001.91, 6002.42 or 6002.92 Knitted or crocheted fabrics of cotton

Nil

164 60 All goods in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power (other than goods falling under sub-heading No. 6002.10) of textile materials (other than cotton or man made fibre) not subjected to any further process, provided no credit under rule 57AB or rule 57AK the Central Excise Rules, 1944 has been availed

Nil

165 6001.12, 6001.22, 6001.92, 6002.20, 6002.43 or 6002.93 Unprocessed knitted or crocheted fabrics

Nil

166 63 Made up textile articles made out of handloom fabrics

Nil

167 63.01 The following blankets, the value of which does not exceed Rs. 150 per square metre, namely :-(a) blankets of wool;
(b) blankets of yarn of shoddy falling under heading No. 55.09 or heading No. 55.10 of the First Schedule

Nil

168 6301.90 Jute blankets

Nil

169 53, 59 or 63 Rot proofed jute products, laminated jute products and fire resistant jute products, provided the appropriate duty of excise under the First Schedule has already been paid on the unprocessed jute manufactures used in the manufacture of such jute products.

Nil

170 68.07 The following goods, namely :-(i) Articles of mica;
(ii) Mosaic tiles, that is to say, tiles known commercially as “mosaic tiles”;
(iii) Goods manufactured at the site of construction for use in construction work at such site;
(iv) Lightweight (solid or hollow) concrete building blocks

Nil

171 68.07 Goods manufactured by Nirman Kendras and Nirmithi Kendras

Nil

25

172 68 Goods, in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been used

Nil

26

173 68 or 69 Stoneware, which are only salt gazed

Nil

174 68 or 69 Sand lime bricks

Nil

175 69 Roofing tiles (including tiles used for roofing such as ridge tiles, ventilator tiles, smoke tiles, valley tiles, sky-light tiles and ceiling tiles)

Nil

176 6906.10 Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles.Explanation. – For the purposes of this entry, the value of glazed tiles shall be the value charged for printing, decorating or ornamenting of the said glazed tiles.

16%

8%

27

177 6906.10 Glazed tiles manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said glazed tiles on job work basis, by whom or on whose behalf no glazed tiles are sold.

Nil

28

178 6906.90, 69.07, 69.09, 69.10 or 69.11 All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods. Explanation. – For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods.

16%

27

179 70 Glassware produced by mouth-blown process

Nil

180 70 Optical glass manufactured by the Central Glass and Ceramic Research Institute, Calcutta and intended for use by any Department of the Central Government

Nil

181 70.06, 70.07, 70.08, 7010.19, 7010.29 or 7013.90 All goods manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goodsExplanation. – For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods.

16%

27

182 70.15 Table and Kitchenware of Glass

Nil

183 70.15 All goods (other than Table and kitchenware of Glass) manufactured by a manufacturer exclusively engaged in the process of printing, decorating or ornamenting of the said goods.Explanation. – For the purposes of this entry, the value of goods shall be the value charged for printing, decorating or ornamenting of the said goods.

16%

27

184 71 Primary gold converted with the aid of power from any form of gold Explanation. – For the purposes of the exemption, “primary gold” means gold in any unfinished or semi-finished form and includes ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires.

Nil

185 71 (I) Articles of -(a) gold; (b) silver; (c) platinum; (d) palladium; (e) rhodium; (f) iridium; (g) osmium; or (h) ruthenium;

Nil

(II) Ornaments and the like articles made of gold or silver or both, whether or not set -(a) with stones or gems (real or artificial), or with pearls (real, cultured or imitation); or (b) with stones, gems and pearls of the kind mentioned at (a) or any combination thereof; Nil
(III) Strips, wires, sheets, plates and foils of gold, used in the manufacture of articles of jewellery and parts thereof; Nil
(IV) Precious and semi-precious stones, synthetic stones and pearlsExplanation. – For the purposes of entries (I), (II) and (III), as the case may be, -(i) “ornament” means a thing, in any finished form, meant for personal adornment or for the adornment of any idol, deity or any other object of religious worship, made of, or manufactured from, gold or silver or both, whether or not set with stones or gems (real or artificial) or with pearls (real, cultured or imitation), or with all or any of them and includes parts, pendants or broken pieces of ornaments;

(ii) “metal” shall include, – (a) any alloy in which any of the metals specified in this entry at item No. (I) above predominates by weight over each of the other metals specified in such item or any other metal in such alloy;

(b) any alloy in which the gold content is not less than 37.5 per cent, by weight;  (iii) “articles” in relation to gold shall mean any thing (other than ornaments), in a finished form, made of, or manufactured from or containing, gold and includes any gold coin and broken pieces of an article of gold but does not include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires.

Nil
186. 71 Silver, platinum, palladium, rhodium, iridium, osmium and ruthenium in their primary forms, that is to say, any unfinished or semi-finished form including ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires. Nil
187. 72 Stainless steel circles cut on job work, for use in the manufacture of utensils Nil 29
188. 73 Forgings and forged products of iron or steel used in the manufacture of parts and accessories of cycles and cycle rickshaws falling under Chapter 40, 73,83, 85,87 or 95 Nil 5
189. 73 Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder. Nil 30
190. 40,73, 83, 85, 87 or  95 Parts and accessories of cycles and cycle rickshaws Nil
191. 73.10 Metal Containers Nil 31
192. 73.10 and 73.26 Mathematical boxes, geometry boxes and colour boxes Nil
193. 73.21 or 74.17 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy. Nil
194. 73.21 and 94.05 Bio-gas stoves and hot plates of iron or steel; bio-gas lights Nil 32
195. 73.23 or 7615.10 Table, kitchen or other household articles and parts thereof, other than pressure cookers and parts of pressure cookers. Nil
196. 74.02 or 74.03 Unrefined copper and unwrought copper, intended for use in the manufacture of utensils or handicrafts Nil 33
197. 74.09 or 74.10 Copper strip and foil, intended to be used for manufacture of imitation “Zari” Nil
198. 74.09 All goods other than trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts Nil 33
199. 74.09 Trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils Rs. 3500 per metric tonne 34
200. 76.01 Unwrought aluminium, whether or not alloyed, intended for use in manufacture of utensils. Nil 35
201. 7604.21, 7604.29, 7604.30, 76.08 and 76.09 Aluminium extrusions, square tubes and round tubes of aluminium used in the manufacture of –
(1) artificial limbs; or
(2) any of the following rehabilitation aids, namely :- (i) Somi brace
(ii) Ash brace
(iii) Taylor brace
(iv) Four post collars
(v) Thumb splint
(vi) Finger splint
(vii) Axilla crutches
(viii) Elbow crutches
(ix) Walking frames
(x) Wheel chair or Tricycle components
(xi) Braille shorthand machine
(xii) Folding cane for blind
Nil 5
202.

76.06

Aluminium plates and sheets (other than circles), intended for use in manufacture of utensils Nil 36
203. 76.06 Aluminium circles Rs. 2500 per metric tonne 36
204. 76.12 Metal containers, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil
205. 82.06 Tools put up in sets Nil

37
206. 82.11 or 82.14  Knives Nil
207. 82 Pencil sharpeners and blades thereof

Nil

208. 84 The Coir processing machinery specified in List 3 Nil 38
209. 84 Spinerettes made, inter alia, of Gold, Platinum and Rhodium or any one or more of these metals, when cleared in exchange of worn-out or damaged spinnerettes 16% 39
210. 84 or 87 Parts and components of motor vehicles, manufactured in a factory and used within any other factory of the same manufacturer in or in relation to the manufacture of goods, falling under sub-heading Nos. 8702.90, 8704.20, 8706.29 and 8706.42.Explanation. – For the purposes of this exemption, value of the parts and components of motor vehicles shall be equal to sixty per cent. of the value of such parts and components as determined under section 4 of the Central Excise Act, 1944, when sold by the manufacturer as spare parts or spare components. Rate of duty applicable on the said parts and components of motor vehicles
211. 84.08 Diesel engines upto 10 HP Fifty percent of the duty of excise specified in the First Schedule
212. 8414.30, 8414.99 or 84.18 Goods specified in List 4 intended to be used for the installation of a cold storage, cold room or refrigerated vehicle, for the preservation, storage or transport of agricultural produce Nil Nil 4 and 5
212A. 84.15 Parts of air-conditioning machines Nil
213. Any chapter Goods supplied for the official use of foreign diplomatic or consular missions in India

Nil

Nil 40
214. 8452.19 Sewing machines, other than those with inbuilt motors. Nil
215. 85.24 Recorded video cassettes intended for television broadcasting and supplied in formats such as U-matic, Betacam or any similar format Nil
216. 85.24 The following goods, namely :-(a) sound recorded magnetic tapes of width not exceeding 6.5 millimeters, whether in spools, or reels or in other form of packing;

(b) television and sound recording media such as video tapes and video discs

Nil 41
217. 85.28 Colour television receivers, -(i) where the retail sale price is declared on the package, at the time of clearance from the factory of production, and the retail sale price declared forms the sold consideration for sale to the ultimate consumer;

(ii) in other cases of –

16%

 

 (a) screen size upto 36 cm Rs. 1500 per set
(b) screen size exceeding 36 cm. but not exceeding 54 cm. Rs. 2800 per set
(c) screen size exceeding 54 cm. but not exceeding 68 cm.  Rs. 4300 per set.
(d) screen size exceeding 68 cm. but not exceeding 74 cm. Rs. 11200 per set
(e) screen size exceeding 74 cm but not exceeding 87 cm. Rs. 12900 per set
(f) screen size exceeding 87 cm. but not exceeding 105 cm. Rs. 17900 per set
(g) screen size exceeding 105 cm.Explanation. – For the purposes of this entry, “retail sale price” means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisements, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.  Rs. 33000 per set
218. 85.28 All goods other than colour television receivers 16%
219. 85.28 All goods (monochrome) Nil
220. 85.29 Television chassis (populated printed circuit board) used for the manufacture of broadcast television receiver sets (monochrome) other than video monitors, video projectors and projection television sets. Nil 5
221. 86.01 to  86.06 All goods Nil 42
222. 87 Motor vehicle falling under – 43
(i) sub-heading No. 8702.10 or 8703.90, which after clearance has been registered for use solely as ambulance; or 16% Nil
(ii) sub-heading No. 8703.90, which after clearance has been registered for use solely as taxi 16% 8%
223. 87 Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled motor vehicles; and battery powered road vehiclesExplanation. – For the purposes of the exemption, “electrically operated trolley buses” means trolley buses which are run solely on electrical energy derived from an external source, and “electrically operated platform trucks”, “electrically operated work trucks” and “electrically operated tow tractors”, respectively, means platform trucks, work trucks or tow tractors which are run solely on electrical energy derived from one or more electrical batteries which are fitted to such vehicles and “battery powered road vehicles” means road vehicles which are run solely on electrical energy derived from one or more electrical batteries fitted to such road vehicles. 16% Nil
224. 87 Chassis for use in the manufacturing of battery powered road vehicles 16% Nil 5
225. 87.02,   87.04 or 87.06 Three or more axled motor vehicles and chassis therefor (other than articulated vehicles and chassis therefor)Explanation. – For the purposes of this exemption, “articulated vehicle” means a motor vehicle to which a trailer is attached in such a manner that part of the trailer is superimposed on, and a part of the weight of the trailer is borne by the motor vehicle. 16% Nil
226. 87.03 Cars for physically handicapped persons 16% Nil 44
227. 87.05 Special purpose motor vehicles Nil 45
228. 87.06 Motor chassis for vehicles of heading No. 87.04 (other than petrol driven) fitted with engines, whether or not with cab 16% Nil
229. 87.14 Parts and accessories of vehicles of heading No. 87.12 Nil
230. 87.02, 87.03 or 87.04 (i) All goods of heading No. 87.02;
(ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquefied gases), falling under heading No. 87.04; and
(iii) three wheeled motor vehicles
Nil Nil 46
231. 45, 48, 68, 73, 85, or 87 Parts of main battle tanks intended to be used in manufacture of such tanks

Nil

       – 5 and 47
232. 87.01 Tractors of engine capacity exceeding 1800cc, on which weightlifting or other specialized material handling equipment is mounted, fitted or fixed  Explanation. – For the purposes of this exemption, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specialized material handling equipment mounted, fitted or fixed on them. 16%
233. 87.09 Tractors of the type used on railway station platforms, on which weightlifting or other specialized material handling equipment is mounted, fitted or fixedExplanation. – For the purposes of this exemption, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specialized material handling equipment mounted, fitted or fixed on them. 16%
234. 87.02, 87.03, 87.04 or 87.16 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis – 48
(i) for the transport of more than six persons but not more than twelve persons, excluding the driver, including station wagons; 16% 16%
(ii) for the transport of more than twelve persons, excluding the driver; 16% Nil
(iii) for the transport of not more than six persons, excluding the driver, including station wagons; 16% 24%
(iv) for the transport of goods, other than petrol driven; 16% Nil
(v) for the transport of goods, other than mentioned against (iv) above. 16% 24%
(2) Vehicles of heading No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis.Explanation. – For the purposes of entries (1) and (2), the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle. 16% 48
235. 84.30 87.05 (i) Drilling rigs falling under heading No. 84.30, mounted on motor vehicle chassis manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid; 16% 49
(ii) Drilling rigs mounted on motor vehicle chassis falling under heading No. 87.05, manufactured from chassis and compressor on which the duty of excise leviable under the First Schedule has already been paid.Explanation. – For the purposes of entries (i) and (ii), value of the drilling rig shall be its value, excluding the value of the chassis and compressor used in such drilling rig. 16% 49
236. 87 Motor vehicles fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposes Explanation. – For the purposes of this exemption, value of motor vehicle shall be deemed to be equal to the value of the generating set fined to such vehicle. Rate  of duty applicable on the diesel generating set fitted on the motor vehicle Nil
237. 87.16 Trailers fitted with diesel generating sets intended for supply to the Ministry of Defence for official purposesExplanation. – For the purposes of this exemption, value of trailer shall be equal to the value of the generating set fitted to such trailer Rate of duty applicable on the diesel generating set fitted on the trailer
238. 9003.11 or 9003.19 Frames and mountings for spectacles, goggles or the like of value below Rs. 500 per piece Nil
239. 90.17 Parts of drawing and mathematical instruments, used in the manufacture of such drawing and mathematical  instruments Nil 5
240. 90.27 Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic drugs and psychotropic substancesExplanation. – For the purposes of this exemption, -(a) “narcotic drugs” and “psychotropic substances” shall have the meanings respectively assigned to them as defined in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); (b) “kits for testing narcotic drugs and psychotropic substances” means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes droppers, test plates and similar other accessories supplied with such kits. Nil
241. 91 (i) Watches and Clocks falling under heading nos. 91.01,91.02,91.03 and 91.05 of retail sale price not exceeding Rs. 500/- per piece(ii) Parts and components falling under heading nos. 91.08, 91.09, 91.10, 91.11, 91.12, 91.13 and 91.14 used in the manufacture of watches and clocks specified at (i) above

Explanation. – For the purposes of this exemption, “retail sale price” means the maximum price at which the excisable goods in package form may be sold to the ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisements, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.

Nil

Nil

5

242. 94.04 Rubberised coir mattresses Nil
243. 95 Sports goodsExplanation. – “Sports goods” for the purposes of this entry do not cover articles and equipment for general physical exercise. Nil
244. 96.08 Pens and parts thereof, of value not exceeding Rs. 100 per piece Nil
245. 96.08 Ball point pens including refills for ball point pens and parts thereof, of value not exceeding Rs. 100 per piece Nil
246. 96.08 or 96.09 Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils Nil 5
247. 96.08 Pencils Nil
248. Any Chapter (i) Cement Bonded Particle Board
(ii) Jute Particle Board
(iii) Rice Husk Board
(iv) Glass-fibre Reinforced Gypsum Board (GRG)
(v) Sisal-fibre Boards
(vi) Bagasse Board
Nil .
249. Any Chapter Goods required for, -(a) the substitution of ozone depleting substances (ODS);
(b) the setting up of new projects with non-ozone depleting substances (non-ODS) technologies.Explanation. – “Goods” for the purpose of this exemption, means goods which are designed exclusively for non-ozone depleting substances (non-ODS) technology.
Nil Nil 50
250. Any Chapter Goods other than the following, namely :-(a) Electrical stampings and laminations;
(b) Bearings; and
(c) Winding wires.
Nil 51
251. Any Chapter Non-conventional energy devices/systems specified in List 5 Nil
252. Any Chapter Parts of goods falling under heading Nos. 86.01 to 86.06 used within the factory of production or in any other factory of the same manufacturer in the manufacture of goods falling under heading Nos. 86.01 to 86.06 Nil 5
253. Any Chapter All goods manufactured in a factory and used within the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis of a motor vehicle of heading No. 87.02 or 87.04 Nil 52
254. Any Chapter Parts of aeroplanes or helicopters required for manufacture or servicing of aeroplanes or helicopter (other than rubber tyres and tubes for aeroplanes)Explanation. – For the purposes of this exemption, parts of aeroplanes or helicopters shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts falling within the First Schedule or the second Schedule, as the case may be. Nil
255. Any Chapter Parts of hearing aids used within the factory of its production in the manufacture of hearing aids, falling under heading No. 90.21 of the First Schedule Nil
256. Any Chapter Medical equipment specified in List 6 Nil
257. Any Chapter Medical equipment and other goods specified in List 7 Explanation. – For the purposes of this exemption, the items in the list above shall not include Foley Balloon Catheters. Nil
258. Any Chapter Mixture of graphite and clay, used within the factory of production in the manufacture of pencils or pencil leads falling under heading No. 96.08 or 96.09 Nil
259. Any  Chapter Aluminium ferrules, used within the factory of production or in any other factory, in the manufacture of pencils falling under heading No. 96.08 or 96.09. Nil

Annexure

Condition No.

Conditions

1.

If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of clearance of such goods or within such further period as the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction may allow in this regard.
2. If no credit of the duty paid on the inputs used in the manufacture of such goods has been availed of by the manufacturer under rule 57AB or  57AK of the Central Excise Rules, 1944.
3. (i) If the cement manufacturer makes a declaration to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction regarding the installed capacity of the factory before availing of exemption under this notification or wherever there is a change in the said capacity, and furnishes such information or documents, if any, as may be required by the Deputy Commissioner or the Assistant Commissioner, as the case may be, for his satisfaction in this regard.
(ii) The exemption shall be applicable upto a maximum quantity of ninety-nine thousand tonnes in a financial year. For computing the quantity of ninety-nine thousand tonnes in a financial year, the clear ances of cement effected under any other notification shall be included. However, the clearances of cement effected on payment of duty at the rate of Rs. 350 per tonne shall not be taken into account for computing the above mentioned quantity of ninety-nine thousand tonnes.
(iii) The exemption under this notification shall not be applicable to,-
(a) cement manufactured from such clinker which is not manufactured within the same factory; and
(b) cement bearing a brand name or trade name (whether registered or not) of another person;Explanation.- For the purposes of condition (ii), “brand name” or “trade name” means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, signature, or invented words or any writing which is used in relation to a product for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that per- son.
4. The exemption shall be allowed if it has been proved to the satisfaction of an officer not below the rank of the Assistant Commissioner of Central Excise, having jurisdiction that such goods are cleared for the intended use specified in column (3) of the said Table.
5. Where such use is elsewhere than the factory of production, the exemption shall be allowed if the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
6. The Commissioner of Central Excise having jurisdiction over the refinery permits the kerosene to be cleared to the said warehouse/ for the purpose of this exemption on such conditions he deems fit for the proper accountal for kerosene cleared from the refinery and the payment of duty thereon.
7. If,-
(i) soaps are manufactured under a scheme for the sale of Janata soap through public distribution system approved in this behalf by the Government of India in the Ministry of Food and Civil Supplies (Department of Civil Supplies);
(ii) sale of such soaps are effected either through the National Co-operative Consumers Federation of India Limited or through such other organisation, as may be approved in this behalf by the said Department of Civil Supplies under the scheme referred to in (i) above, and such sale is at such prices to such Federation or organisation as may be fixed from time to time by the Government of India in the Ministry of Industry (Department of Industrial Development).
8. If,-
(i) bamboo is used for the splints or for both splints and veneers, the amount of exemption shall be increased, by thirty five paise per hunderd boxes;
(ii) the splints of such matches are made of bamboo and the matches are packed in boxes of 40s, the rate of duty shall be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in boxes of 50s and if such packing in boxes of 50s is not done, it shall be fourth-fifths of the notionally determined rate for matches packed in boxes of 50s:Provided that an officer not below the rank of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case maybe, having jurisdiction, is satisfied that the sum total of the capital investment made from time to time on plant and machinery installed in the industrial unit in which the said goods, under clearance, are manufactured, is not more than twenty lakh rupees.Explanation – While determining the sum total of the value of the capital investment, only the face value of the investment at the time when such investment was made shall be taken into account, but the value of the investment made on plant and machinery which have been removed permanently from the industrial unit or rendered unfit for any use shall be excluded from such determination.
9. The exemption shall be available in respect of first clearances for home consumption from a factory not exceeding 120 million matches during a financial year and that clearances from the said factory during such financial year do not exceed 150 million matches and also subject to the following other conditions, namely :-
(i) the total production of matches in a calendar month during the aforesaid period by the said factory does not exceed 15 million matches;
(ii) the total clearances, if any, of matches for home consumption from the said factory during the preceding financial year, did not exceed 150 million matches:Provided that –
(a) where bamboo is used for the splints or for both splints and veneers, the amount of exemption shall be increased by thirty-five paise per hundred boxes of 50 matches;
(b) where the splints of such matches are made of bamboo and the matches are packed in boxes of 40 matches, the rate of duty shall be four-fifths of the rate applicable to matches of identical description produced in the same factory but packed in boxes of 50 matches and if such packing in boxes of 50 matches is not done, it shall be four-fifths of the notionally determined rate for matches packed in boxes of 50 matches. Provided further that the exemption available shall not apply to the said matches where a manufacturer uses any other manufacturer”s label which is approved by the proper officer for matches packed in boxes attracting a higher rate of duty than the rate of duty specified in the corresponding entry in column (4) of the Table.Explanation – For the purpose of the matches mentioned in column (3), against S.No. 58 of the said Table/-(1) no process other than the mechanical process employed for –
(a) filling of boxes with matches;
(b)dipping of splints in the composition for match heads;
(c) frame filling;
(d) affixing of central excise stamps;
(e) packing;
(f) the process of giving –
(i) the cardboard flats or strips the configuration of a match box including the outer slide or the inner slide, or (ii) the veneer flats or strips, the configuration of a match box including the outer slide or the inner slide with the use of match paper,
(g) pasting of labels on match boxes or veneers or cardboards, shall be deemed to be a process ordinarily carried on with the aid of power;(2) any other manufacturer referred to in the second proviso shall mean a manufacturer in respect of whom any one or more of the following conditions relating to clearances of matches for home consumption from, or production of matches by a factory, or the process of manufacture apply, namely :-
(i) such clearances exceed 150 million matches during the financial year;
(ii) such clearances during the preceding financial year had exceeded 150 million matches;
(iii) such production of matches in a calendar month during the financial year exceeds 15 million matches;
(iv) any process mentioned in clause (1) above is ordinarily carried on with the aid of power.
10. If manufactured by M/s. Hindustan Antibiotics Limited, Pimpri and used in the factory of production in the manufacture of kits for testing narcotic drugs and psychotropic substances.
Explanation:- For the purposes of this condition,-
(a) “narcotic drugs” and “psychotropic substances” shall have the meanings respectively assigned to them as defined in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985;(b) “kits for testing narcotic drugs and psychotropic substances” means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes drippers, test plates and similar other accessories supplied with such kits.
11. If the manufacturer does not avail of credit of duty paid under rule 57A or 57B of the Central Excise Rules, 1944 on the products mentioned in column(3) of the said Table or on any other product manufactured in the same factory.
12. If the unexpected polystyrene beads are purchased by the Malaria Research Centre, New Delhi on behalf of the Government of India in the Ministry of Health and Family Welfare, for use in malaria control activities and the said Malaria Research Centre gives an undertaking – (a) to produce a certificate from the Ministry of Health and Family  Welfare to the effect that the said unexpanded polystyrene beads shall be used in malaria research activities within one month from the date of such purchase, or within such extended period as the proper officer may allow; and
(b) to the effect that in case the unexpanded polystyrene beads are not so used, it shall pay duty which would have been levied thereon but for the exemption contained herein:Provided that the said Malaria Research Centre may sell or otherwise dispose of the unexpanded polystyrene beads so purchased, subject to the condition that it shall, within a month of such sale or disposal, – (i) intimate to the proper officer the circumstances leading to such sake or disposal; and pay the duty which would have been levied thereon but for the exemption contained in this notification;Provided further that the proper officer may accept the said intimation after the expiry of the specified time of one month, if he is satisfied that the said Malaria Research Centre was prevented by sufficient cause from furnishing such information or from payment of the said duty of excise within the specified time.
13. If such tyres are for use on animal drawn vehicles or hand carts and such tubes are for use with such tyres and every such tyre and tube bears a durable and prominent marking of the letters “ADV” of it.
14. If intended for the manufacture of goods falling under sub-heading No. 4819.12 and not produced in a factory manufacturing any paper or paperboard from pulp.
15. 1. This exemption shall apply only to the paper and paperboard cleared for home consumption from a factory –

(a) during the period from 1st March 2000 to 31st March 2000, upto first clearances of an aggregate quantity not exceeding 210 Metric Tonnes ; and(b) on or after 1st day of April 2000, in any subsequent financial year, upto first clearances of an aggregate quantity not exceeding 3500 Metric Tonnes.

Explanation.- For removal of doubts it is clarified that if a manufacturer has already cleared, during the period beginning with the 1st day of April, 2000 and ending with 3rd day of May, 2000 any quantity in excess of 2500 Metric Tonnes but not exceeding 3500 Metric Tonnes, no refund of duty shall be granted on such clearance.

1. The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance (Department of  Revenue) No. 8/2000 – Central Excise, dated the 1st March, 2000 and No. 9/2000-Central Excise, dated the 1st march, 2000.

16. If the manufacturer produces at the time of clearance a certificate from an authorised officer of the Handloom Co-operative Society, National Handloom Development Corporation or State Government Handloom Development Corporation, as the case maybe, that the yam is going to be used only on handlooms.
17. The exemption shall not apply to woven fabrics of wool, cotton or woven fabrics of man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing, or printing or any one or more of these processes with the aid of power or steam.
17A If-
(i) Manufactured out of yarn falling under sub-heading No. 5402.42 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act, or as the case may be, the additional July leviable under the Customs Tariff Act, 1975, has already been paid; and
(ii) no credit of duty paid has been taken under rule 57AB or rule 57AK of the Central Excise Rules,
1944.”.
18. If manufactured out of yam -(i) falling under Chapter 51,52,54 or 55 of the First Schedule; and (ii) on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
19. If manufactured out of yam -(i) falling under Chapter 51 or 52 of the First Schedule; and (ii) on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
20. If,-(i) manufactured out of yam falling under Chapter 51,52,54 or 55 of the First Schedule; and (ii) manufactured out of yam on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and (iii) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam.
21. If manufactured out of yam -(i) falling under Chapter 51,52,54 or 55 of the First Schedule; and (ii) on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and (iii) no credit under rule 57AB or 57AK of the Central Excise Rules, 1944 has been availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yam.
22. If,-(i) manufactured out of textured or draw-twisted yam, falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act or as the case maybe, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid; and (ii) no credit under rule 57AB or 57AK of the Central Excise Rules, 1944 has been availed in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yam.
23. If/-(i) the dyeing, printing, bleaching or mercerising is done without the aid of power or steam; and (ii) manufactured out of yarn falling under Chapter 54 of the First Schedule on which the appropriate duty of excise under the First Schedule, the special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 has already been paid.
24. If,-(i) a certificate to the effect that such fabrics have been woven in a prison and have been sent for further processing to an independent processor or a composite mill, outside the prison is given by the Inspector General of the Prisons or an officer duly authorised by him in this behalf in me Government of the State or the Union territory, as the case maybe; (ii) a separate account is maintained in respect of such fabrics by the said independent processor or a composite JariH; and (iii) the said independent processor or a composite mill produces a certificate or evidence to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, within a period of ninety days or such extended period as may be permitted by the Commissioner of Central Excise, to the effect that the said fabrics have been returned after processing to the prison from which the fabrics were received.
25. If the Nirman Kendra or the Nirmithi Kendra produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India in the .Ministry of Urban Development, to the effect that-(a) the said Nirman .Kendra”or the said Nirmithi Kendra is recognised as such by the Government of India; and (b) the goods manufactured by such Nirman Kendra or Nirmithi Kendra are intended for construction of low cost houses.
26. If the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise having jurisdiction may specify in this behalf, for receipt and use of fly-ash or phospho-gypsum or both, in the manufacture of all goods falling under Chapter 68 of the First Schedule and files, a monthly return in the form and maner as may be specified by such Commissioner, of Central Excise, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction.
27. If the credit of duty paid, has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944.
28. If,-(i) no credit of duty paid, has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944; and
(ii) such glazed tiles are not subjected to the process of printing, decorating or ornamenting by the job worker, for or on behalf of any manufacturer of glazed tiles.
29. If/-(i) no credit of duty paid, has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944; and
(ii) such goods are not produced or manufactured by a manufacturer who produces or manufactures steel from iron ore or concentrate.
30. If,-(a) the castings and forgings produced in a factory are used in that factory for the production of sewing machines or chaff cutter; or
(b) the castings or forgings are supplied directly from the factory of manufacture, to the factory of a manufacturer of sewing machines or chaff cutters and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction is satisfied that the castings or forgings are intended for use in the manufacture of sewing machines or chaff cutters.
31. If,-(a) in or in relation to the manufacture of such containers no process is ordinarily carried on with the aid of power; or
(b) such containers are produced by the manufacturer thereof without the aid of power from sheets which had been tinned, printed, coated or lacquered by others with the aid of power.
32. If such appliances are specially designed to operate using bio-gas.
33. If such goods are not produced or manufactured by a manufacturer
who produces or manufactures copper from copper ore or copper concentrate.
34. If, -(a) no credit of duty paid, has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944;
(b) the entire amount of duty is paid in cash or through account – current; and
(c) such goods are not produced or manufactured by a manufacturer who produces or manufactures copper from copper ore or copper concentrate : Provided that the duty shall not be payable by a manufacturer who produces or manufactures trimmed sheets or circles from duty paid untrimmed sheets or circles.
35. If such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate.
36. If,-(a) no credit of duty paid, has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944; and
(b) such goods are not produced or manufactured by a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate.
37. If manufactured from goods falling within heading Nos. 82.02 to 82.05 of the First Schedule/ on which duty of excise specified in the First Schedule or the additional duty leviable under the Customs Tariff Act, 1975, as the case may be, has already been paid.
38.  If supplied under Intergrated Coir Development Project being implemented by the Government of Kerala.
39. The duty would be leviable as if the value of the spinneretttes were equal to -(i) the cost of exchange, that is to say, the aggregate of –
(a) labour charges;
(b) price charged for that qauantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the worn out or damaged spinnerettes; and
(c) any other charges paid for the exchange of such spinnerettes; and
(ii) the insurance and freight charges, both ways.
40. If, before the clearance of the goods, the manufacturer produces to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over his factory –
(a) a certificate from the Protocol Division of the Ministry of External Affairs that the concerned foreign diplomatic or consular mission is entitled to exemption from excise duty based on the principle of reciprocity; and
(b) an undertaking from the head of the concerned diplomatic mission or consulate or by an officer duly authorized by him, that (i) he will produce a certificate, within three months from the date of clearance of the goods or such extended period as may be permitted by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, that the goods have been put to use, or are in the use, as the case may be, of the mission or consulate; ,
(ii) the goods will not be sold or otherwise disposed of before the expiry of three years from the date of clearance of,the goods, and
(iii) in the event of non-compliance of clause
(i), the diplomatic or consular mission will pay the duty which would have been leviable at the time of clearance of goods, but for this exemption.
41. If,-
(i) made from unrecorded articles falling under heading No. 85.23; and
(ii) (a) not intended for sale; or
(b) intended for sale or supply to, All India Radio or any other Department of Government of India in the Ministry of Information and Broadcasting; or
(c) intended for sale or supply, in the form of U-matic video tapes formats of width not less than 19 millimeters, to Doordarshan.
42. If,-
(a) intended for use by the Indian Railways or the Konkan Railway Corporation; and
(b) the ownership of the said goods vests in the Indian Railways or the Konkan Railway Corporation.
43. (a) The manufacturer pays duties of excise at the rate of 16% ad valo-rem under the First Schedule and 16% ad valorem under the Second Schedule in the case of motor vehicle falling under sub-heading No. 8702.10 and 16% advalorem under the First Schedule and 24% ad valorem under the Second Schedule in the case of motor vehicle falling under sub-heading No. 8703.90, as the case may be, at the time of clearance of the vehicle;
(b) the manufacturer files the claim for refund of duty paid in excess of that specified under this exemption, in the proforma prescribed under rule 173S of the Central Excise Rules, 1944, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, before the expiry of six months from the date of payment of duty on the said motor vehicle;
(c) the manufacturer furnishes to the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer authorized by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for use solely as ambulance or taxi, as the case maybe, within three months, or such extended period not exceeding a further period of three months as the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise/as the case may be, may allow, from the date of clearance of the said motor vehicle from the factory of the manufacturer;
(d) where the manufacturer has collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, on receipt of a communication from the said Deputy Commissioner or Assistant Commissioner, as the case maybe, that the claim is otherwise eligible for sanction, the manufacturer shall return the excess amount so collected and submit evidence to the said Deputy Commissioner or Assistant Commissioner to the effect that the said amount has been duly returned to the buyer; and
(e) in the case of ambulance, the concessional rate of duty shall apply only when the ambulance is supplied to –
(i) hospitals, nursing homes or sanatoriums, run by the Central Government or a State Government or a Union Territory Administration or a local authority, or are registered as such with any Department of the Central Government, or a State Government or a Union Territory Administration or a local authority; or
(ii) the India Red Cross Society.
44. If an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Industry certifies that the said goods are capable of being used by the physically handicapped persons.
45. If manufactured out of chassis and equipment, on which the duty of excise leviable under the First Schedule or the additional duty leviable under Section 3 of the Customs Tariff Act, 1975, as the case may be, has already been paid.
46. If manufactured out of chassis on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicle has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944: Provided that this exemption is not applicable to a manufacturer of said vehicles-
(a) who is manufacturing such vehicle on a chassis supplied by a chassis manufacturer, the ownership of which remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis manufacturer on his account; and
(b) who is manufacturing chassis and using such chassis for further manufacture of such vehicle.
47 If it is proved to the satisfaction of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be/ having jurisdiction that the parts are intended to be used as original equipment parts in the manufacture of main battle tanks falling under heading No. 87.10 of the First Schedule.
48 If no credit of the duty paid on the chassis has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944.
49 If no credit of the duty paid on the chassis and compressor has been taken under rule 57AB or rule 57AK of the Central Excise Rules, 1944.
50 If,-(i) the project for the purpose of substitution of ozone depleting substances or for setting up of new projects with non-ozone depleting substances (non-ODS) technologies has been approved by the steering committee set up in the Ministry of Environment and Forests of the Government of India for the clearance of such projects; (ii) the manufacturer furnishes/ in each case/ a certificate duly signed by an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Environment and Forests to the effect that the said goods are required for the said purpose.
51 If the goods are used/-(i) in the manufacture of the following power driven pumps primarily designed for handling water/ namely :-(a) Centrifugal pumps (horizontal or vertical pumps); (b) Deep tube-well turbine pumps; (c) Submersible pumps; (d) Axial flow and mixed flow vertical pumps; and (ii) (a) within the factory of production; or (b) where such use is elsewhere than in the factory of production/ the procedure set out in Chapter X of the Central Excise Rules/1944/ is followed.
52 If duty of excise on the chassis leviable under the First Schedule or special duty of excise leviable under the Second Schedule to the Central Excise Tariff Act or the additional duty leviable under section 3 of the Customs Tariff Act/1975/ as the case may be has been paid.

 

List 1 (see S.No. 40 of the said Table)

1 Streptomycin 2 Isoniazid 3 Thiacetazone
4 Ethambutol 5 Sodium PAS, 6 Pyrazinamide
7 Dapsone 8 Clofazamine 9 Tetracycline Hydrochloride
10 Pilocarpine 11 Hydrocortisone 12 Idoxuridine
13 Acetazolamide 14 Atropine 15 Homatropin
16  Chloroquine 17  Amodiaquine 18 Quinine
19 Pyrimethamine 20 Sulfamethopyrezine 21 Diethyl Carbamazine.
22 E-MAL (Alpha-beta Arteether)

List 2 (see S.No. 42 of the said Table)

1 Meta aminophenol 2 Para Nitrocholorobenzene (PNBCB) 3 Picolines
4 Novaldiamine 5 Ethoxy methylene diethylmalonate 6 Hydrazine Hydrate
7 DL-2 Amino-1 butanol 8 Guanidine Nitrate 9 Citric Acid
10 4, 7-DCQ (Dicholoroquinoline) 11 N-methyl Piperazine 12 O–Aminobutanol
13 Diethyl Carbamyl Chloride 14 4-Cyanopyridine 15 Isonicotinic acid
16 Thiosemicarbazide 17 1-Nitropropane 18 4-Amino-4 Nitrodiphenyl sulphide
19 N-(4-Chlorophenyl)-0-Phenylene diamine 20 5-Iodouracil 21  l-Acetyl-5-Iodouracil
22 2-Amino-5-Mercapto-l, 2, 4 -Thiadiazole 23 2-Amino-5-Amino-Sulfomyl-l, 3, 4 – Thiadiazole 24 2-Acetylamino 5-Mercapto-l, 3, 4 – Thiadiazole.

List 3 (see S.No. 208 of the said Table)

1 Coconut husk crushers 2 Coconut husk defibering mills 3 Sifter or Siever (for separating coir fibre from pith)
4 Turbo cleaner (for cleaning the fibre) 5 Bailing presses 6 Willowing machines (for cleaning and preparing fibre for spinning)
7 Motorised Spinning Ratts.

LIST 4 (see S.No. 212 of the said Table)

1 Gas Compressors, all types 2 Flywheels and pulley 3 Truck refrigeration units
4 Walk-in-coolers/walk-in-freezers 5 Condensing units 6 Evaporators
7 Oil separators 8 Receivers 9 Purgers
10 Air cooling units/air handling units, all types 11 Evaporator coils, all types 12 Plate freezers
13 Blast freezers 14 IQF freezers 15 Cooling towers
16 Condensors-atmospheric/shell and tube/evaporative 17 Valves and fittings

LIST 5 (see S. No. 251 of the said Table)

1 Flat plate solar collector 2 Black continuously plated solar selective coating sheets (in cut lengths or in coils) and fins and tubes 3 Concentrating and pipe type solar collectors
4 Solar cookers 5 Solar water heaters and systems 6 Solar air heating systems
7 Solar low pressure steam systems 8 Solar stills and desalination systems 9 Solar pumps based on solar thermal and solar photovoltaic conversion
10 Solar power generating systems 11 Solar photovoltaic modules and panels for water pumping and other applications 12 Solar crop driers and systems
13 Wind operated electricity generators, their components and parts thereof 14 Water pumping wind mills, wind aero-generators and battery  chargers 15 Bio-gas plants and bio-gas engines
16 Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion devices producing energy 17 Equipment for utilising ocean waves energy 18 Solar lantern
19 Ocean thermal energy conversion systems 20 Parts consumed within the factory of production of such parts for the manufacture of goods specified at S. Nos. 1 to 19 above 21 Solar Photovoltaic cells.

LIST 6 (see S. No. 256 of the said Table)

( (26)  (27)  (28)  (29)  (30)  (31)  (32) (33)  (34)  (35)  (3  (38) (39)

1 Argon/Krypton laser 2 Aspiration – irrigation – equipment 3 Automatic keratometer
4 Automatic refractometer 5 C.A.M. stimulator 6 Colour vision testing equipment
7 Complete refraction unit with phoropter/projectochart 8 Contact lens lathes 9 Contact lens polishing machines
10 Contact lens thickness measuring gauge 11 Corneal Anesthesiomete 12 Cryo-lathe
13 Dark adaptometer 14 Diathermy equipment 15 Exophthalmometer
16 Fluorescein angiography equipment including fundus camera 17 Glare testing equipment 18 Gonioscope, 3 mirror lens, special lenses -for laser delivery, special diagnostic lenses (14D, 20D, 90D), Endo lens
19 Intraocular lenses/Keratoprosthesis/orbital implants 20 Keratometer 21 Laser Interferometer
22 Lensometer/Projection lensometer 23 Low visual aids and sets (telescopic glasses) 24 Microsurgical needles, cannuals, blades, trephine blades,  membrane peelers, diathermy probes,  vitreous cutters atraumatic needles and sutures,  intra ocular scissors and forceps
25 Ocular electro physiological testing equipment (Electrorettnography/Electroculography/Visually evoked response equipment (ERG, EOG and VER) 26 Operating glasses (2X, 4X, 6X) / Binomag 27 Ophthalmic cryo equipment
28 Ophthalmic hydraulic chair 29 Ophthalmic operating lights and fibre optic lights 30 Ophthalmic/Xenon Arc
31 Ophthalmoscope – Direct/Indirect 32 Ophthaimo dynamometer 33 Pachhy meter-Optical/Electronic
34 Pantoscope 35 Phaco-emulsification system (fragmentome) 36 Photoelectric Keratoscope and Thermokeratoscope
37  Photo slit lamp 38 Prism bars 39 Projection magnifier for contact lens inspection and verification
40 Pseudo-isochromatic chart book/Ishaire 41 Radiuscope base curve (for measurement of contact lenses) 42 Refractometer
43 Retinoscope Streak/spot 44 Roper Hall foreign Body Locator 45 Silicone Sponges/rubber/bands/ for Retinal Detachment Surgery
46 Slit lamp biomicroscope 47 Softometer for measurement of the base curve of soft contact lenses 48 Specular microscope with monitor and recorder
49 Stereozoom microscope for inspection of contact lenses 50 Sterilisers (high speed/ethylene) 51 Surgical Operating Microscope Manual
52 Surgical Operating Zoom Microscope with close circuit T.V. Camera 53 Synoptophore 54 Tonometer (Schtotz / Applensation / Pheumo)
55 Ultrasonography A.B.M. Scan/Pacchymeter/cleaners 56 Visual field recording equipment 57 Vitrectomy equipment (Ocutome system)
58 Yag Laser 59 Diode Laser 60 Excimer Laser.

LIST 7 (See S. No. 257 of the said Table)

1 Australia Antigen RIA Kit 2 Cardiac catheters with guidewires 3 Clips for aneurysms and clips applying forceps in Neuro-Surgery
4  Cardio vascular sutures 5 Cadiovascular special instruments, namely :- (i) Coronary perfusion cannulae (ii) Electrical or gas operated stemal cutter (iii) High pressure stop cocks and connectors for pressure recording (iv) Vascular bull-dog clamps (v) Vascular clamps (vi) Vascular needle holder (vii) Vascular scissors straight or angled (viii) Vascular tissue forceps 6 Compressed air breathing apparatus complete
7 D.C. Difibrilators for internal use and pace makers 8 Endotracheal tube 9 Haemodialysors
10 Heart lung machine 11 Heart valve prosthesis including valve frame 12 Nebulized humidifier
13 Hydrocephalus shunts 14 Hyper-baric oxygen chamber 15  Fogarty and embolectomy catheters
16 Implantable cardiac pacemakers 17 Intra-arterial catheters and guidewires and material for intervention radiology 18  Intra-cardiac patches
19 Nebulizers excluding:- (i) Ultrasonic nebulizers (ii) Heat nebulizers 20 Omayya reservoirs for intraventricular investigation/therapy 21 Operating set for Percutaneous Nephrostomy and Percutaneous removal of kidney stones with continuous irrigation and suction with ultrasonic Lithotrite, etc.
22 Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureterostomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or discs or rolls adhesive remover, skin barriers micropore surgical tapes, bag closing clamps karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets 23 Oxygenator 24  Plastic disposable 3-way connectors
25 Portable intermittent positive, pressure breathing apparatus 26 Pulmoflator 27 Respirators including ventimeters
28 Sengstaken tubes 29 Tracheostomy tubes 30 Ventilator used with anaesthesia apparatus
31 Vascular grafts 32 Tracheostomy tube of plain PVC, low pressure PVC, Red Rubber Plain, and Red Rubber cuffed 33 Various types of Cardiac catheters including balloon tipped, double Lumen and PTCA catheters, balloon dilatation catheters and Endomyocardial biopsy forceps
34 Disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for intra corporal spaces 35 Programmer for pacemaker 36 Ancillaries for blood component therapy required for the treatment of cancer, namely, Y type blood solution recipient set; Transfer pack 1000 ml. and 300 ml.;disposable pherasis bowl 225 ml. and 373 ml.; hydroxy ethyl starch solution (Plasma Sterile); wasting harness with bypass; and waste bags
37 AIDS (Acquired Immune Deficiency Syndrome) test kits; Enhanced luminescence analysers for AIDS, Hepatitis and other Analyses 38 Indium wire 39 Anti-HLA sera (AB-CDR)
40 T.P.H.A. Kits and AIDS diagnostic kits 41 Gamma knife 42 Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for Chemotherapy
43 Cell Separator 44 Pressure Transducer and Pressure Amplifier 45 Cell Saver
46 Continuous Ambulatory Peritoneal Dialysis Fluid 47 Craniotome (Pneumatic and Electric Equipment) and Drills 48 Binocular Loupes
49 Intra Aortic Balloon Pump 50  Remote After Loading Brachy Therapy Equipment 51 Dosimetry System
52 Cell Saver Equipment 53 Cell Washer 54 Thawer Equipment for Blood Warming
55 Mammography Unit 56 O2Concentrator 57 Ventricular Assist Device
58 Pace Maker 59 Activated Clot Time Machine 60 Cobalt Therapy Unit
61 Colour Doppler Ultrasound Scanner 62  SPECT Gamma Camera 63 Deep Therapy Unit
64 Cardiac and Vascular Angiography System including Digital substraction Angiography 65 Pulse Oximeter 66 Blood Gas Analyser
67 Sodium Potassium Analyser 68 Ultrasonic Surgical Aspirator 69  Intra Cranial Pressure Monitoring Equipment
70 Radio Therapy Simulator 71 Treatment Planning System 72 Angiography Contrast Agent
73 Mobile Image Intensifier 74 Magnetic Resonance Imaging System 75 Surgical Laser
76 Electro/Hydraulic Operating Table for Cardio Thoracic and Neuro Surgery 77 Auto Analyser for Enzymes, Drug Levels and Biochemical investigations 78 Implants for pain relief and bladder control
79 Artificial electronics larynx instruments 80 Ventilators other than those used with anaesthesia 81 Digital Video EEG System
82 Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement 83 Linear accelerator 84 Small portable pumps used for giving slow infusion of anti-cancer drugs or thalassaemic drugs

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